California does not tax:
State income tax refunds
Unemployment compensation
Social Security benefits
Interest income earned from savings bonds, U.S. Treasury bills, or any other bonds of the U.S. and U.S. territories
California lottery winnings
California does tax:
Foreign earned income
Interest income from bonds issued by states other than California
Interest income from municipal bonds issued by a county, city, town, or other local government unit in states other than California
California law differs from federal law regarding certain itemized deductions.
California does not have the earned income credit.
California does not allow some of the federal adjustments to gross income.
California allows contributions to many different funds.
California has many tax credits of its own, a few of which are:
Nonrefundable Renter's Credit
Child and Dependent Care Expenses Credit
Credit for Dependent Parent
Credit for Joint Custody Head of Household
Credit for Senior Head of Household
Credit for Child Adoption Costs
Solar Energy Credit
Teacher Retention Credit
